Research On The Environmental Tax In China

It is common to collect tax on the environmentally damaging activities around the world, but there are still no legal rules about collecting taxes on the activities which destroy the environment. The basic method is collecting fees on behalf of the tax, and thus the legal force is very weak. As the international community is paying more and more attention to environmental problem, especially after the Climate Conference in Copenhagen in December, 2009, our country is confronting the increasing pressure of energy saving and emission reduction, therefore, collecting environment tax and integrating resources tax is an inevitable choice. This thesis tries to discuss the environmental tax system from the following aspects and provides essential reference for collecting environment tax smoothly.Firstly, the environmental problem is a common concern of mankind. No matter what country pollutes the environment, the victim will be all mankind. So anyone who possesses the environmental resource or pollutes the environment should pay the tax, and meanwhile, the government should be responsible for fixing the environment or compensating the victim of polluted environment. This is the theoretical basis for collecting environmental tax.Secondly, the legal system of tax in our country is still not perfect yet. The government collects resources tax on people who possess and makes use of the very few specific resources, but collects few pollution fees on the environmental pollution. It means that, you wouldn't pay any compensations in case of destroying environment. This system indulges the destruction of environment. Therefore, our country must establish a more impeccable environmental tax system as soon as possible. Thus the excessive excavation, malicious emission, and garbage importing, etc. will be restrained and the worsening environment will be improved.Thirdly, establishing and consummating the environmental tax system is a systematic project, which should not only embody the financial function, distribution function and the control function of tax, but also enact the open and transparent provisions and procedures which are easy to collect and administrate according to China's reality,. It is conceivable how the difficulty is.According to the framework and exposition above, the first part of this thesis defines the basic problem of environmental tax and discusses the environmental problem and environmental protection, the meaning and character of environmental tax, the economic basis of collecting environmental tax and the important role of environmental tax system in detail.; the second part mainly investigates the current environmental tax system and its defects in China and introduces the pollution collect system of pollution charge and the collect of resource tax in detail; the third part mainly designs the environmental tax system in our country, including the basic theories, the fundamental principles, component factors and the construction of China's environmental tax system , etc.Collecting the environmental tax must be fully demonstrated and we should learn other countries'experience of environmental tax, check the environmental tax's influence on economic development, consider the use of environmental tax on an overall basis and arrange the collect and management well so as to gain the greatest effects with the least costs. It shows that it is a systematic project. Whether the environmental tax is arranged reasonably or not directly affects the success or failure of China's tax reform. In 2010, the central government tries to carry out the resources tax reform in Xinjiang Uygur Autonomous Region, which has paved the way for the establishment and perfection of environmental tax. It is believed by the author that in the near future, our country will lay down a mature environmental tax system, improve and protect the environment and provide a good living condition for people. Only in this way, the environmental taxation law must be a good law and will be abided by primly.